The generation of additional capital or income falls within 6.6(1) where it arises from:

(1) taking advantage of pricing imperfections in relation to the acquisition and disposal (or disposal and acquisition) of rights in relation to assets the same as, or equivalent to, admissible assets or linked assets; or

(2) receiving a premium for selling a covered call option or its equivalent, the underlying of which is an admissible asset or linked assets, even if that additional capital or income is obtained at the expense of surrendering the chance of greater capital or income.